上市公司内部控制中存在的问题及完善对策分析研究 工商管理专业VIP免费

摘要：就如同其它理念一样，内部控制的发展也在逐渐走向发展与完善，伴随着金济全球化发展，内部控制的发展与完善对于一个企业而言举足轻重，从三鹿奶粉丑闻事件到香港的玩具大鳄合俊的崩盘，再到美国有名的安然公司与雷曼兄弟的破产，在这些企业崩盘的背后都不可避免的存在着内部控制的缺口。亡羊补牢，为时不晚，拥有先见知明对企业的健康发展至关重要，随着全球化进程的不断加快，就上市公司而言，面临的挑战越来越多，竞争越大，无论是同行业之间的竞争还是经济形势的压迫，都在要求企业加快发展，但如何做到持续健康的发展，内部控制的完善对企业而言显得尤为重要。本文从案例分析与文献研究方法入手，以南方航空公司为主题展开论述，对内部控制的相关理论进行归纳总结，对南方航空公司至2005年以来出现的腐败与财务问题及其在近年来在内部控制的完善问题上做的努力，为企业带来的发展，是否还有改善的方面进行研究。关键词：内部控制上市公司南方航空腐败AbstractAswithotherideas,thedevelopmentofinternalcontrolhasundergoneaprocessofdevelopmentandperfection,alongwiththedevelopmentofJin-jiglobalization,thedevelopmentandperfectionofinternalcontrolisimportantforanenterprise,fromtheSanlumilkscandaltoHongKong'stoygiant'scollapse,andthentothefamousEnroncompanyandLehmanBrothersbankruptcy,Behindthecollapseofthesebusinessesistheinevitableinternalcontrolgap.Itisnottoolatetomend,tohavetheforesighttoknowclearlyisvitaltothehealthydevelopmentofenterprises,withtheacceleratingprocessofglobalization,asfarasthelistedcompaniesareconcerned,thechallengesaremoreandmore,thecompetitionisbigger,whetheritisthecompetitionbetweenthesameindustryortheoppressionoftheeconomicsituation,arecallingforenterprisestoacceleratedevelopment,buthowtoachievesustainedandhealthydevelopment,Theperfectinternalcontrolofenterprisesisveryimportant.Thisarticlestartswiththecaseanalysisandtheliteratureresearchmethod,takesthesouthernairlineasthetopictocarryontheelaboration,carriesonthesummarytotheinternalcontrolrelatedtheory,totheSouthairlinesince2005thecorruptionandthefinancialquestionwhichhasappearedinrecentyearsintheinternalcontrolconsummationquestiontomakethedevelopment,Whetherthereisanyaspectofimprovementtobestudied.Keywords:InternalcontrollistedcompanySouthernAirlinescorruptionThesisforBachelor’sDegree......................................................................I1绪论.....................................................................................................................11.1.研究背景..........................................................................................11.2研究意义..........................................................................................12内部控制相关理论.............................................................................................32.1内部控制的概念..............................................................................32.2内部控制的主要内容......................................................................32.2.1控制环境...............................................................................32.2.2风险评估...............................................................................32.2.3控制活动...............................................................................42.2.4信息与沟通...........................................................................42.2.5内部监督...............................................................................42.3我国内部控制管理特点........................